T.C. Summary Opinion 2003-50
UNITED STATES TAX COURT
JEROME J. KLAWITTER AND ANN T. KLAWITTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7491-01S. Filed May 12, 2003.
John W. Johnson and Brian A. Mills, for petitioners.
W. Lance Stodghill, for respondent.
CARLUZZO, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code in effect for 1993, 1995, 1996, or 1997, as
appropriate. The decision to be entered is not reviewable by any
other court, and this opinion should not be cited as authority.
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